Providing British Airways Plc with a strategic plan

Providing British Airways Plc with a strategic plan Executive summary: This essay is formed for the purpose of providing British Airways Plc with a strategic plan to apply over the nearing future. British Airways is the UK market leader in the Airline industry. It has faced ever-increasing competition over the past 10 years resulting attrition  in their market share. The report commences by analyzing the current internal and external environment of British Airways. Through strategic evaluation we have suggested that BAs focus on their primary service delivery to refurbish their competitive benefit within the industry. This will require applying a grouping of two strategies; a public processes strategy and a strategy focused on technological development. The public processes strategy was a consequence from a number of industry basis demarcating BAs turn down in customer fulfillment. The technological development strategy corresponds with the regeneration of BAs aircrafts and will further improve on the whole consumers satisfaction. Introduction: The main aim of this report is to direct British Airways strategically using the current strategic position of the company and the internal and external environment. After analysing the companys position both externally and internally using appropriate tools, a final design is created giving a set of strategic options to the company. Finally an appropriate strategic option is evaluated and the methods of implementation are discussed. British Airways is the UKs largest intercontinental airline. In addition to scheduled services, BA is affianced in the process of international and domestic carriage of cargo and parcels, and additional services. In association with code share and franchise partners, BA fly to more than 300 destinations, and carried more than 33 million passengers, earning over  £8.7 billion in profits in 2007/08. Employee population in March 2008 was 42,377 people. After being privatised in 1987, BA has been a competitor in the market and has held a place worldwide. In the recent, BA has been named the worlds first airline to take part in a proposal to reduce greenhouse gas emissions in 2002 and to allow passengers to print online boarding passes in 2004. Willie Walsh became Chief Executive of BA in 2005. He has focused the company through the completion of Terminal 5 at Heathrow, amongst other new initiatives. In spite of global economic down BAs future as an international business organisation, looks promising. Current Strategy: The company uses 5 strategic goals for the year 2009/10. They are basically to be the first choice airline for the long haul premium customers, to deliver an outstanding customer service at each and every point, to grow their survival in key global cities, to gain a leading position in London, to meet their customer needs and to improve their margins through new revenue streams. Long haul premium customers are considered to be their key to their profitability. They will use their deep understanding of what is required to be their airline of choice to drive the design choices on product, network and service. They will also maintain a strong presence in the cargo economy and short haul segments, which play a critical supporting role. Their customer-facing staff will be passionate about delivering outstanding customer service. They are planning to build through a revolution in the way they lead, train and reward, so that all customers, on all routes and classes, enjoy a premium experience. They will invest both in improvements targeted at premium customers, such as service training, and in those benefiting all customers. They aim to provide the best global connectivity for customers. They will build their presence in the top global cities, either directly or through their expanding network of airline partnerships. Despite the fact that the established global cities such as London and New York remain critical, they will place a special emphasis on developing their position in the global cities of tomorrow. London is the worlds biggest and most competitive international air market. Ensuring Heathrow remains a world-class hub vital enough to give them a strong London base to serve the largest international long haul markets. To support this, they will look to influence government policy decisions, and work with the airport owners on the continued development of the infrastructure. 1. External Analysis: This section indicates the external environment of BA as it is very necessary for an airline industry to remain updated about the external environmental factors. It also highlights the position of the industry, its competitors, and its capabilities to meet the current and future challenges. 1.1 PESTEL Analysis: 1.1.1 Political: Heavy regulation from the UK government has been a major challenge to the company. Hence, it is essential for BA to comply to the rules if the company has to continue operations. Moreover, since the government has increased security due to past terrorist threats, sufficient security measures should be in position to ensure consumers self-belief and competitive advantage should be maintained. 1.1.2 Economical: Due to global economic crisis, world growth is projected to just over 2 percent in 2009. The value of Pound has begun to slide especially against the Euro. Possible reduction in the amount of business travel as companies are cutting costs and using alternative means of communication such as teleconferencing. Hence BA is vulnerable as an UK operating airline to a poor exchange rate. Oil prices have been declining by 50 % since their peak retreating to 2007 levels. Decline in fuel price will obviously strengthening of the dollar changeability in oil prices and exchange rates will directly affect BAs cost base. UKs consumer spending had its sharpest decline for 13 years between July and September 2008. Hence there is an expectancy of more intense competition in the near future. 1.1.3 Social: According to the national statistics online, The UK has an aging population since the past decades. Potential opportunities may arise, as older generations have more time to spend on leisure activities such as international travel. At the same time the increase unemployment may also led to increase in the bargaining power as an employer 1.1.4 Technological: A recent survey discovered that 34% of online clients plan to use price comparison sites more in 2009. This clearly reveals that there is an increase in consumer awareness and therefore bargaining power of the same may also increase. Online booking services and check-in is becoming popular in the airline industry. Hence BA must ensure that they stay up to date with these technological progress at the same time as avoiding becoming overly reliant, as this may separate certain consumer markets (i.e. the elderly) who dont feel contented using such technology. 1.1.5 Environmental/Ethical: New legislation is being implemented every year. Due to tighter environmental rule the operational costs may increase each year for the company. Hence, BA should be aware of both Noise pollution controls, and energy consumption controls. Due to limited land and for growing airports expansion is difficult. Further expansion at Heathrow is difficult as it may affect the Londons agricultural area. Due to this the company should concentrate on limited capacity aircraft and effective utilization of capacity. Failure to implement an incorporated environmental strategy could lead to an unfavourable effect on the BAs reputation and income. Cancellations of flights and loss of baggage, such ethical issues could have a negative effect on reputation if left unsettled 1.1.6 Legal: Limitations on mergers will have an impact on BAs proposed alliance with American Airlines. Recognition of trade unions and industrial action e.g. Cabin Crew strikes are necessary if the company has to withstand in the global market. Good employee relations are essential if BA wants to avoid industrial action and interrupted operations. Open Skies Agreement is a colossal opportunity for BA and its competitors to freely transport aircraft between the EU and US. 1.2 Porters Five Forces: It is imperative to analyze the competitive nature of the airline industry to measure the position of BA. The Five Forces tool will be facilitate BA to make strategic decisions in order to increase the effectiveness. 1.2.1 Competitive rivalry: BA provides frills for both long haul and short haul flights. Within long haul there is a little isolation between the BA and their other competitors, in terms of price and service contribution. The short haul market is more uneven with many small competitors. Strengthening of competitors has increased the competition. Direct competitive rivalry is severe, e.g. Virgin Atlantic has a website opposing the proposed strategic coalition of BA and AA. Hence it is found that BA does not suffer in its sector due to its competitors. 1.2.2 Power of Suppliers: BA is benefited by a high bargaining power since there are two aircraft manufacturers. The sole supplier of fuel to the airport is being permanently stopped by the company. The existing users get the top priority in landing slots according to their historic rights. Trade unions help BAs employees by providing them collective bargaining, in order to increase their bargaining power. Hence the power of suppliers does not affect the BAs efficiency in the means of its suppliers. 1.2.3 Power of Buyers: The company is found to be more concentrated on its suppliers than the buyers. This is because they have a very little bargaining power. Enhanced usage of internet has enlarged the awareness and interface between the customers. 1.2.4 Threat of New Entrants: High environment regularity requirements and high capital cost requirements are the new main barriers to the company. The failure of new airline companies such as XL and Zoom is likely to discourage new entrants 1.2.5 Threat of Substitutes: There are a few direct substitutes for short haul flights such as euro star and ferries. No notable substitutes can be found for long haul flights. 2. Internal Analysis: It is now important to analyse the internal environment in order to create the suitable strategies. 2.1 Resources and Core Competences: It is derived that a companys competitive advantage and superior performance is calculated from its independent capabilities. The resource based view emphasizing BAs resources and competencies is summarized below. 2.1.1 Resources: The company runs 245 aircrafts covering over 550 destinations. Additional services such as BA Holidays The London Eye Company, has been a fruitful resources for the company. The company is well equipped with an International Customer Database which helps them to keep track on the latest customer information. Partnerships Alliances with one world including American Airlines, increase the companys wealth against the resources. Sole access to LHRs Terminal 5 is a huge boon to the companys brand image. BA is renowned globally as a reputable brand, resistant by its long-lasting survival within the Industry 2.1.2 Competences: The company has its own training of ground school, flight simulators, and cabin safety training which holds the favourable part in its core competences. The company holds the capability to fly and handle passengers safely on different routes (Open Skies). Their subsidiarys aircraft never have more than 64 passengers per flight, with one flight attendant per twelve customers. They also hold the name as the first UK airline known as a training centre by the City Guilds, educating all cabin crew with NVQ Level 2. 2.2 SWOT Analysis: 2.2.1 Strengths British Airways is a well-reputed brand name that has achieved constancy and conviction from its customers. Modern culture enables BA to take full benefit of technological developments such as, online sales, in house check in. BA has a worldwide geographic exposure with excellent communication with strong international coalitions. 2.2.2 Weaknesses BA has however to have recovered from events such as the Iraq war, the 2001 and 2005 terrorist attacks because of its dependence on international air travel. But the hazard still remains. BA continues to have enormous debts. Recent job cuts may have a harmful effect on BA as in the past this frugality effect has resulted in understaffing and industrial exploit in 2004 and 2005. 2.2.3 Opportunities The increase of internet usage worldwide is likely to further expand BAs online customer base Value-added and pioneering flight services such as sleeper services, will attract more customers as customer prospects are heaving. The current UK government hassles Heathrow as a worldwide gateway and proposes a third short runway and sixth terminal be opened by 2020, which will also promote BAs brand image. 2.2.4 Threats Low-cost airlines continue to benefit from strong growth and power in the market and new entrants and the probability of them being issued with long-haul licenses could create a further hazard to BAs market share. The continuing increase and variation in fuel prices may threaten them with regards to not attaining a profit margin of at least 10%. Customers are still vigilant of the threat of repeated terrorist attacks. With the increase of rivalry in the low-cost airline market, more companies may focus their strategy on high eminence and hence increase the direct opposition for BA. 3. Analysis of Strategic Options: Based on the scrutiny performed the five most viable strategic options will now be measured further in terms of aptness, adequacy and viability 3.1 Strategic Option 1 Development to People procedures: The study highlighted the most recent negative attention both internally and externally. The Resource Based View and SWOT are identified as BAs public condemnation for poor customer service and impediment management and disapprovals following a number of unhelpfully handled employment associated cases. A people progression strategy may reconstruct brand image and stakeholders self-assurance. 3.1.1 Aptness: Looking at the current economic environment, unemployment is increasing. Therefore, the hazard of industrial action and acquiescence are less possible at this time. BAs current strategies are to stimulate, employ, support and develop employees, together with recuperating baggage handling and delay management. Enhancement in internet usage, with more consumers and self-governing services reconsidering and contributing feedback. Better customer relations may improve such systems. 3.1.2 Adequacy Staffs and consumers are expected to invest high interest into the growth of their relations with the organization due to the negative past experiences. Skytrax emphasizes that customer relations is an important measure for consumers when selecting airlines, increasing the prospective of high profits. 3.1.3 Viability The Resource Based View shows an global consumer database. Admittance to such information could help BA in market research and customer relationship development based on conclusion. The industry and organization is highly combined, and are likely to increase support from this exterior body when strategically increasing employee relations. 3.2 Strategic Option 2 Enhanced Environmental Position. As recognized within the PESTEL analysis, environmental concerns are becoming increasingly important. An involuntary strategy as a result could be suitable to construct an improved environmental place and go beyond the requirements of parameters such as the climate change. 3.2.1 APTNESS BA profits from a resonance brand image which would be further imposed by this strategy. This would make sure that BA remains a strong global contender by making sure they are meeting changes in socio-economic actions. Customers are becoming more environmental responsive and this strategy would at least make certain that BAs market share is not negotiated if competitors go in a parallel direction. 3.2.2 ADEQUACY Changes in customer choices point out a sharp anxiety for the environment. Therefore this strategy is short risk, especially when attached with a low scale of uncertainty. In addition, this strategy will make sure that BA is recognizing and meeting customer demands. As the necessities of environmental rules are repeatedly increasing, it would be valuable for BA to be the first hauler in the industry and make changes prior to any of its competitors. 3.2.3 VIABILITY Assets may be better engaged elsewhere, as spending in environmental strategy may not increase profits. BA must be certain that it will be able to successfully follow such a strategy as if it would not succeed it would be open to public enquiry which could break its current strong brand image. 3.3 Strategic Option 3 Enhanced Technological Position. The technological capabilities of an airline is increasingly disturbing consumer choice of airlines, from both holiday and business fliers. Better development of the in-flight services will improve their overall service, increasing long-standing profits. 3.3.1 APTNESS The in-flight entertainment amenities need to be greatly enhanced and become more consistent. This will guide to a long-term development in the number of passengers. Many of BAs major competitors are beginning to bring in basic internet facilities on selected flights. Therefore it is in its importance to keep up with the rivalry and surpass it by bringing in internet access on all flights. BA is at present on a service of one flight from London City Airport to JFK, New York. BA also needs to contend with other modes of travel, which already have internet capabilities. By applying the strategy, BA can refresh its image even as maintaining conventional principles. 3.3.2 ADEQUACY Wide-range testing has found the internet connection to be consistent, with loss of connection only taking place for a couple of seconds during unfavorable weather conditions. Project accomplishment takes only 3 days per plane. 3.3.3 VIABILITY Possession of the operations is less expensive and more dependable than the Abandoned Connexion service offered by Boeing. BA has a sagging resource in the technology section needed to apply this strategy. BA must implement this technology first time effectively otherwise, it will receive serious denigration and could mess up its long-standing image 4. Conclusions and Recommendations: On the examining the strategic options it has been determined that before growth strategies are followed BA should concentrate on protecting its current market place and attaining elementary service class. Based on this the people progressions and technological development strategies are believed most suitable for performance. British Airways remains vigilantly hopeful about its future prospects. However, it is sure that significantly more work lies further on if the airline is to accomplish their goals. The FSAS plan integrated by BA resulted in substantial cost savings, and also raised funds to repay debts. The objective of the FSAS plan was to achieve a 10% functioning margin and hence more recent cost cuts and job losses have been made by the CEO in order to achieve this. In air travel, the fact of success or failure depends on peripheral factors, with BA suffering badly in the consequences of the 2001 and 2005 terrorist attacks, the war in Iraq and the worldwide economic slowdown. However, the one most important external factor is the cost of fuel. Fuel costs are continuing to rise and this is likely to both corrode income and hoist prices for BA. Rising prices could rest BA in a detrimental position, particularly given the continued fame of low cost airlines. The CEO must understand that the important growth area for BA is likely to be in value-added services. In some parts, BA found that it could improve consumers experience while deducting costs, such as in its rising up of online sales. Other value-added services are likely to see mid-priced flights being improved, as air travel persists to become more competitive. On the whole, BA must continue to endeavour to reduce costs and improve customers and employee fulfilment.

The Theme of Darkness in Conrads Heart of Darkness Essays -- Heart Da

The Theme of Darkness in Conrad's Heart of Darkness Works Cited Not Included It has been said that although Conrad may not have been 'the greatest novelist, he was certainly the greatest artist every to write a novel';. I feel that this is an apt description of Conrad's writing style in Heart of Darkness (1902), as he paints many verbal pictures by using expressive words and many figurative descriptions of places and people. An extensive use of words relating to colour, is evident throughout the novella. The idea of darkness (and light) is emphasized from the title of the novella, and continues to play an important role throughout in the story . My opinion is that Conrad felt that using 'darkness'; as a recurring theme throughout the story would be an effective tool because of the many connotations of darkness. Darkness can, for example, represents evil, the unknown, mystery, sadness or fear. Also important is the way darkness and light can be used to represent two opposite emotions or concepts. Light vs. dark can, for example, represent good vs. evil, the civilized vs. the uncivilized, illusion vs. reality or assumption vs. fact. We know from the start of the novella that the darkness that Conrad refers to is symbolic, because, while the silent narrator aboard The Nellie comments on the many lights emanating from the shore, the lighthouse, the other boats and the setting sun, Marlowe comments that they themselves are in 'one of the dark places of the earth';. Therefore we know that Marlowe has his own opinion and explanation of what the darkness is, and if we assume that this story is autobiographical, and Marlowe is a mouthpiece for Conrad, then this explanation actually indicates Conrad's personal views on what the darkness is. Nigerian novelist, Chinua Achebe attacked Heart of Darkness as racist. He felt that Conrad used the darkness to symbolise the negative character of Africa, and objected to the novel as a manifestation of 'white racism over Africa'; (Achebe, 1975). I do not agree with this view of the novella as a purely racist piece of literature. I feel that, although Conrad did live in a time when some forms of racial prejudice were so commonplace that they seemed almost natural, he wrote the novella essentially as 'an expose of imperialist rapacity and violence'; (Cedric Watts). Several times throughout the novella he refers to co... ...ces to light when describing her appearance indicates that her civilisation is part of her. As the room grows darker, they delve deeper and deeper into the truth. Eventually, Marlowe lies to her about Kurtz's last words because he feels that she would never have been able to deal with the truth, that 'it would have been too dark, too dark altogether';. Conrad wrote the novella Heart of Darkness because through his story he shows how two sides of the world could be as different as white and black. Africa was dark ? much more natural and closer to the moment of creation than the West, which had tried to progress by creating it's own light ? religion, social beliefs and technology. Marlowe's journey led him to Kurtz, who existed at the very heart of darkness because he had succumbed to it's conquering power, and, in Western terms, regressed to the level of the natives in the land. He shows his belief in the triumph of darkness over light by using the word 'darkness'; it in the title of the book. This shows that he believes that the way the Western World existed in the time of the writing of the novella was very unstable, and would only sink further into darkness as time passed.

The Need for a Systems Development Process Essay -- Business Managemen

The Need for a Systems Development Process   Ã‚  Ã‚  Ã‚  Ã‚  The process is needed to address business needs and opportunities in a systematic and methodical manner that maximizes potential benefits while mitigating risks. It is a methodology that takes into account all aspects of existing processes, identifying its weaknesses and bringing opportunities light.   Ã‚  Ã‚  Ã‚  Ã‚  At a fairly early stage, the feasibility of the project is examined and the powers that be are given the opportunity to nip potentially disastrous projects before they can soak up too much cash.   Ã‚  Ã‚  Ã‚  Ã‚  Additionally, the process refrains from a potentially costly commitment to a particular physical solution by focusing on the logical model before formulating alternatives.   Ã‚  Ã‚  Ã‚  Ã‚  The process also ensures that the project remains on track and on focus thereby reducing the tendency for scope-creep. Mechanisms built into the process allow for control and oversight. And the paper trail generated in the faithful adherence to this process allows for a historical trace and is also the framework of the system documentation. What situations occur when system development fails?   Ã‚  Ã‚  Ã‚  Ã‚   The most egregious situation, in my opinion, that could develop would be that an enormous amount of capital is unknowingly poured into an unfeasible solution. Almost as bad would be if the same money were to be spent on a project that does not appropriately address the business concern for which it was intended. The implantation phase could...

Barks Computer Screens Case: a Market Analysis

Running head: BARKS COMPUTER SCREENS CASE Barks Computer Screens Case: A Market Analysis Barks Computer Screens Case: A Market Analysis A market analysis is a key component of a business plan and should be conducted every few years due to market and product changes. One important aspect is identifying the supply and demand of a product in the target market. The supply curve is a positive sloping curve because as the price increases so does the quantity of product. The demand curve is a negative sloping curve because as the price increases the demand for the product decreases (Hirschey, 2012).Changes can occur to both curves as changes in the market and economy take place. This will cause the curves to shift either to the left or the right. The supply curve is affected by changes in the economy such as an increase in the prices of material or a natural disaster that would prohibit supply of product. The demand curve is affected by changes in population income, economic outlook, govern ment spending, and real interest rates (McBride, 2008). In the Barks Computer Screens Case, Barks has hired me as a consultant and provides the results of his market analysis.He has found that the functions for supply and demand in his market are: Qd = 157 – 35P + 12. 5Pw + 0. 1Y and Qs = –120 + 75P – 30Pw + 13PL + 12R. Where: Qd = Demand, Qs = Supply, Pw = Average price of Wides, Y = Income in his market, PL = Price of labor, and R = Is the average humidity level measured in hums. I have assumed the quantities demanded and supplied are a function of price and applied the following conditions: Pw = $6. 00, Y = $1,600. 00, PL = $9. 00, and R = 25. Demand: Qd = 157 – 35P + 12. 5Pw + 0. 1Y = 157 – 35P + 12. (6) + 0. 1(1600) = 157 – 35P + 75 + 160 = 392 – 35P. Supply: Qs = –120 + 75P – 30Pw + 13PL + 12R = -120 + 75P – 30(6) + 13(9) + 12(25) = -120 +75P – 180 + 117 + 300 = 117 + 75R. The following price conditio ns were used to determine supply and demand market conditions: $1. 75, $2. 10, and $2. 70. Qd = 392 – 35P = 392 – 35(1. 75) = 392 – 61. 25 = 330. 75. The same equation was used for the other two prices to determine quantities demanded at each price. At $2. 10 the Qd is 318. 50 and at $2. 70 the Qd is 297. 50. Qs = 117 + 75P = 117 + 75(1. 5) = 117 + 131. 25 = 248. 25. The same equation was used for the other two prices to determine quantities supplied at each price. At $2. 10 the Qs is 274. 50 and at $2. 70 the Qs is 319. 50. The following graph illustrates the supply and demand curve to reflect my findings. As you can see on the above graph, Qd and Qs intersect at a point. This point is when market equilibrium is met. â€Å"Market equilibrium describes a condition of perfect balance in the quantity demanded and the quantity supplied at a given price† (Hirschey, 2012).To determine equilibrium price, I set the Qd equation equal to the Qs equation and solved for P (price): 392 – 35P = 117 + 75P, 275 – 35P = 75P, 275 = 110P, 2. 5 = P. Equilibrium price is $2. 50. To find equilibrium quantity, use P = 2. 50 in either Qd or Qs equation: 392 – 35P = 392 – 35(2. 50) = 392 – 87. 50 = 304. 50. Equilibrium quantity is 304. 50. The equilibrium price and quantity determines shortage or surplus. A surplus of product occurs when actual price is greater than the equilibrium price. A shortage of product occurs when actual price is less than the equilibrium price (McBride, 2008).Based on an equilibrium quantity of 304. 50 the only time there will not be a surplus or a shortage is when they are priced at $2. 50. When Wides are priced at $1. 75, there will be a surplus of 26. 25 screens. At $2. 10, there will be a surplus of 14. At $2. 70, there will be a shortage of 7. My recommendation is to price the Wides at $2. 50. Having a surplus builds inventory but eventually decreases market prices and product output, wherea s a shortage can increase market prices and create a push on production.At equilibrium, revenue is generated without a change in price or quantity produced (Hirschey, 2012). References Hirschey, M. (2012). Fundamentals of Managerial Economics, 9th ed. (9th ed). South Western Educational Publishing. Retrieved from http://digitalbookshelf. southuniversity. edu/books/1111439907/id/ch4 McBride, C. (2008). Supply & Demand Analysis Chron. com. Retrieved from http://smallbusiness. chron. com/supply-demand-analysis-727. html

Cost Accounting and Management Decisions Essay

If you are using the Blackboard Mobile Learn iOS App, please click â€Å"View in Browser† Click the link above to submit your assignment. Students, please view the â€Å"Submit a Clickable Rubric Assignment† in the Student Center. Instructors, training on how to grade is within the Instructor Center. Assignment 1: Cost Accounting and Management Decisions Due Week 8 and worth 240 points Conduct research on a U.S. manufacturing company that produces two (2) or more products. Write a five to six (5-6) page paper in which you: 1. Describe the company researched, indicating the primary products manufactured. 2. Examine the effect of changes in the variable cost / fixed cost structure of the company on cost- volume analysis decisions by managers. 3. Analyze the current cost system used by the company to determine manufacturing costs and examine the benefits of using an activity-based cost system over the traditional system for management decisions. 4. Compare the company’s sales and cost of sales forecast to the actual sales and costs of sales in the current financial statement. Evaluate strategies management can implement in response to changing conditions affecting budgetary planning and forecasting. 5. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources. Your assignment must follow these formatting requirements: 1. Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. 2. Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the  required assignment page length. The specific course learning outcomes associated with this assignment are: 3. Examine the assumptions of cost-volume-profit analysis. 4. Discuss the allocation of costs to divisions, plants, departments, contracts, and products. 5. Analyze activity-based costing and activity-based management. 6. Analyze the advantage of budgeting, the preparation of a master budget, and other forms of planning. 7. Use technology and information resources to research issues in cost accounting. 8. Write clearly and concisely about cost accounting using proper writing mechanics. Click here to view the grading rubric.

A Game of Thrones Chapter Fifty-five

Catelyn It was too far to make out the banners clearly, but even through the drifting fog she could see that they were white, with a dark smudge in their center that could only be the direwolf of Stark, grey upon its icy field. When she saw it with her own eyes, Catelyn reined up her horse and bowed her head in thanks. The gods were good. She was not too late. â€Å"They await our coming, my lady,† Ser Wylis Manderly said, â€Å"as my lord father swore they would.† â€Å"Let us not keep them waiting any longer, ser.† Ser Brynden Tully put the spurs to his horse and trotted briskly toward the banners. Catelyn rode beside him. Ser Wylis and his brother Ser Wendel followed, leading their levies, near fifteen hundred men: some twenty-odd knights and as many squires, two hundred mounted lances, swordsmen, and freeriders, and the rest foot, armed with spears, pikes and tridents. Lord Wyman had remained behind to see to the defenses of WhiteHarbor. A man of near sixty years, he had grown too stout to sit a horse. â€Å"If I had thought to see war again in my lifetime, I should have eaten a few less eels,† he'd told Catelyn when he met her ship, slapping his massive belly with both hands. His fingers were fat as sausages. â€Å"My boys will see you safe to your son, though, have no fear.† His â€Å"boys† were both older than Catelyn, and she might have wished that they did not take after their father quite so closely. Ser Wylis was only a few eels short of not being able to mount his own horse; she pitied the poor animal. Ser Wendel, the younger boy, would have been the fattest man she'd ever known, had she only neglected to meet his father and brother. Wylis was quiet and formal, Wendel loud and boisterous; both had ostentatious walrus mustaches and heads as bare as a baby's bottom; neither seemed to own a single garment that was not spotted with food stains. Yet she liked them well enough; they had gotten her to Robb, as their father had vowed, and nothing else mattered. She was pleased to see that her son had sent eyes out, even to the east. The Lannisters would come from the south when they came, but it was good that Robb was being careful. My son is leading a host to war, she thought, still only half believing it. She was desperately afraid for him, and for Winterfell, yet she could not deny feeling a certain pride as well. A year ago he had been a boy. What was he now? she wondered. Outriders spied the Manderly banners—the white merman with trident in hand, rising from a blue-green sea—and hailed them warmly. They were led to a spot of high ground dry enough for a camp. Ser Wylis called a halt there, and remained behind with his men to see the fires laid and the horses tended, while his brother Wendel rode on with Catelyn and her uncle to present their father's respects to their liege lord. The ground under their horses' hooves was soft and wet. It fell away slowly beneath them as they rode past smoky peat fires, lines of horses, and wagons heavy-laden with hardbread and salt beef. On a stony outcrop of land higher than the surrounding country, they passed a lord's pavilion with walls of heavy sailcloth. Catelyn recognized the banner, the bull moose of the Hornwoods, brown on its dark orange field. Just beyond, through the mists, she glimpsed the walls and towers of Moat Cailin . . . or what remained of them. Immense blocks of black basalt, each as large as a crofter's cottage, lay scattered and tumbled like a child's wooden blocks, half-sunk in the soft boggy soil. Nothing else remained of a curtain wall that had once stood as high as Winterfell's. The wooden keep was gone entirely, rotted away a thousand years past, with not so much as a timber to mark where it had stood. All that was left of the great stronghold of the First Men were three towers . . . three where there had once been twenty, if the taletellers could be believed. The Gatehouse Tower looked sound enough, and even boasted a few feet of standing wall to either side of it. The Drunkard's Tower, off in the bog where the south and west walls had once met, leaned like a man about to spew a bellyful of wine into the gutter. And the tall, slender Children's Tower, where legend said the children of the forest had once called upon their nameless gods to send the hammer of the waters, had lost half its crown. It looked as if some great beast had taken a bite out of the crenellations along the tower top, and spit the rubble across the bog. All three towers were green with moss. A tree was growing out between the stones on the north side of the Gatehouse Tower, its gnarled limbs festooned with ropy white blankets of ghostskin. â€Å"Gods have mercy,† Ser Brynden exclaimed when he saw what lay before them. â€Å"This is Moat Cailin? It's no more than a—† â€Å"—death trap,† Catelyn finished. â€Å"I know how it looks, Uncle. I thought the same the first time I saw it, but Ned assured me that this ruin is more formidable than it seems. The three surviving towers command the causeway from all sides, and any enemy must pass between them. The bogs here are impenetrable, full of quicksands and suckholes and teeming with snakes. To assault any of the towers, an army would need to wade through waist-deep black muck, cross a moat full of lizard-lions, and scale walls slimy with moss, all the while exposing themselves to fire from archers in the other towers.† She gave her uncle a grim smile. â€Å"And when night falls, there are said to be ghosts, cold vengeful spirits of the north who hunger for southron blood.† Ser Brynden chuckled. â€Å"Remind me not to linger here. Last I looked, I was southron myself.† Standards had been raised atop all three towers. The Karstark sunburst hung from the Drunkard's Tower, beneath the direwolf; on the Children's Tower it was the Greatjon's giant in shattered chains. But on the Gatehouse Tower, the Stark banner flew alone. That was where Robb had made his seat. Catelyn made for it, with Ser Brynden and Ser Wendel behind her, their horses stepping slowly down the log-and-plank road that had been laid across the green-and-black fields of mud. She found her son surrounded by his father's lords bannermen, in a drafty hall with a peat fire smoking in a black hearth. He was seated at a massive stone table, a pile of maps and papers in front of him, talking intently with Roose Bolton and the Greatjon. At first he did not notice her . . . but his wolf did. The great grey beast was lying near the fire, but when Catelyn entered he lifted his head, and his golden eyes met hers. The lords fell silent one by one, and Robb looked up at the sudden quiet and saw her. â€Å"Mother?† he said, his voice thick with emotion. Catelyn wanted to run to him, to kiss his sweet brow, to wrap him in her arms and hold him so tightly that he would never come to harm . . . but here in front of his lords, she dared not. He was playing a man's part now, and she would not take that away from him. So she held herself at the far end of the basalt slab they were using for a table. The direwolf got to his feet and padded across the room to where she stood. It seemed bigger than a wolf ought to be. â€Å"You've grown a beard,† she said to Robb, while Grey Wind sniffed her hand. He rubbed his stubbled jaw, suddenly awkward. â€Å"Yes.† His chin hairs were redder than the ones on his head. â€Å"I like it.† Catelyn stroked the wolfs head, gently. â€Å"It makes you look like my brother Edmure.† Grey Wind nipped at her fingers, playful, and trotted back to his place by the fire. Ser Helman Tallhart was the first to follow the direwolf across the room to pay his respects, kneeling before her and pressing his brow to her hand. â€Å"Lady Catelyn,† he said, â€Å"you are fair as ever, a welcome sight in troubled times.† The Glovers followed, Galbart and Robett, and Greatjon Umber, and the rest, one by one. Theon Greyjoy was the last. â€Å"I had not looked to see you here, my lady,† he said as he knelt. â€Å"I had not thought to be here,† Catelyn said, â€Å"until I came ashore at White Harbor, and Lord Wyman told me that Robb had called the banners. You know his son, Ser Wendel.† Wendel Manderly stepped forward and bowed as low as his girth would allow. â€Å"And my uncle, Ser Brynden Tully, who has left my sister's service for mine.† â€Å"The Blackfish,† Robb said. â€Å"Thank you for joining us, ser. We need men of your courage. And you, Ser Wendel, I am glad to have you here. Is Ser Rodrik with you as well, Mother? I've missed him.† â€Å"Ser Rodrik is on his way north from White Harbor. I have named him castellan and commanded him to hold Winterfell till our return. Maester Luwin is a wise counsellor, but unskilled in the arts of war.† â€Å"Have no fear on that count, Lady Stark,† the Greatjon told her in his bass rumble. â€Å"Winterfell is safe. We'll shove our swords up Tywin Lannister's bunghole soon enough, begging your pardons, and then it's on to the Red Keep to free Ned.† â€Å"My lady, a question, as it please you.† Roose Bolton, Lord of the Dreadfort, had a small voice, yet when he spoke larger men quieted to listen. His eyes were curiously pale, almost without color, and his look disturbing. â€Å"It is said that you hold Lord Tywin's dwarf son as captive. Have you brought him to us? I vow, we should make good use of such a hostage.† â€Å"I did hold Tyrion Lannister, but no longer,† Catelyn was forced to admit. A chorus of consternation greeted the news. â€Å"I was no more pleased than you, my lords. The gods saw fit to free him, with some help from my fool of a sister.† She ought not to be so open in her contempt, she knew, but her parting from the Eyrie had not been pleasant. She had offered to take Lord Robert with her, to foster him at Winterfell for a few years. The company of other boys would do him good, she had dared to suggest. Lysa's rage had been frightening to behold. â€Å"Sister or no,† she had replied, â€Å"if you try to steal my son, you will leave by the Moon Door.† After that there was no more to be said. The lords were anxious to question her further, but Catelyn raised a hand. â€Å"No doubt we will have time for all this later, but my journey has fatigued me. I would speak with my son alone. I know you will forgive me, my lords.† She gave them no choice; led by the ever-obliging Lord Hornwood, the bannermen bowed and took their leave. â€Å"And you, Theon,† she added when Greyjoy lingered. He smiled and left them. There was ale and cheese on the table. Catelyn tilled a horn, sat, sipped, and studied her son. He seemed taller than when she'd left, and the wisps of beard did make him look older. â€Å"Edmure was sixteen when he grew his first whiskers.† â€Å"I will be sixteen soon enough,† Robb said. â€Å"And you are fifteen now. Fifteen, and leading a host to battle. Can you understand why I might fear, Robb?† His look grew stubborn. â€Å"There was no one else.† â€Å"No one?† she said. â€Å"Pray, who were those men I saw here a moment ago? Roose Bolton, Rickard Karstark, Galbart and Robett Glover, the Greatjon, Helman Tallhart . . . you might have given the command to any of them. Gods be good, you might even have sent Theon, though he would not be my choice.† â€Å"They are not Starks,† he said. â€Å"They are men, Robb, seasoned in battle. You were fighting with wooden swords less than a year past.† She saw anger in his eyes at that, but it was gone as quick as it came, and suddenly he was a boy again. â€Å"I know,† he said, abashed. â€Å"Are you . . . are you sending me back to Winterfell?† Catelyn sighed. â€Å"I should. You ought never have left. Yet I dare not, not now. You have come too far. Someday these lords will look to you as their liege. If I pack you off now, like a child being sent to bed without his supper, they will remember, and laugh about it in their cups. The day will come when you need them to respect you, even fear you a little. Laughter is poison to fear. I will not do that to you, much as I might wish to keep you safe.† â€Å"You have my thanks, Mother,† he said, his relief obvious beneath the formality. She reached across his table and touched his hair. â€Å"You are my firstborn, Robb. I have only to look at you to remember the day you came into the world, red-faced and squalling.† He rose, clearly uncomfortable with her touch, and walked to the hearth. Grey Wind rubbed his head against his leg. â€Å"You know . . . about Father?† â€Å"Yes.† The reports of Robert's sudden death and Ned's fall had frightened Catelyn more than she could say, but she would not let her son see her fear. â€Å"Lord Manderly told me when I landed at White Harbor. Have you had any word of your sisters?† â€Å"There was a letter,† Robb said, scratching his direwolf under the jaw. â€Å"One for you as well, but it came to Winterfell with mine.† He went to the table, rummaged among some maps and papers, and returned with a crumpled parchment. â€Å"This is the one she wrote me, I never thought to bring yours.† Something in Robb's tone troubled her. She smoothed out the paper and read. Concern gave way to disbelief, then to anger, and lastly to fear. â€Å"This is Cersei's letter, not your sister's,† she said when she was done. â€Å"The real message is in what Sansa does not say. All this about how kindly and gently the Lannisters are treating her . . . I know the sound of a threat, even whispered. They have Sansa hostage, and they mean to keep her.† â€Å"There's no mention of Arya,† Robb pointed out, miserable. â€Å"No.† Catelyn did not want to think what that might mean, not now, not here. â€Å"I had hoped . . . if you still held the Imp, a trade of hostages . . . † He took Sansa's letter and crumpled it in his fist, and she could tell from the way he did it that it was not the first time. â€Å"Is there word from the Eyrie? I wrote to Aunt Lysa, asking help. Has she called Lord Arryn's banners, do you know? Will the knights of the Vale come join us?† â€Å"Only one,† she said, â€Å"the best of them, my uncle . . . but Brynden Blackfish was a Tully first. My sister is not about to stir beyond her Bloody Gate.† Robb took it hard. â€Å"Mother, what are we going to do? I brought this whole army together, eighteen thousand men, but I don't . . . I'm not certain . . . † He looked to her, his eyes shining, the proud young lord melted away in an instant, and quick as that he was a child again, a fifteen-year-old boy looking to his mother for answers. It would not do. â€Å"What are you so afraid of, Robb?† she asked gently. â€Å"I . . . † He turned his head away, to hide the first tear. â€Å"If we march . . . even if we win . . . the Lannisters hold Sansa, and Father. They'll kill them, won't they?† â€Å"They want us to think so.† â€Å"You mean they're lying?† â€Å"I do not know, Robb. What I do know is that you have no choice. If you go to King's Landing and swear fealty, you will never be allowed to leave. If you turn your tail and retreat to Winterfell, your lords will lose all respect for you. Some may even go over to the Lannisters. Then the queen, with that much less to fear, can do as she likes with her prisoners. Our best hope, our only true hope, is that you can defeat the foe in the field. If you should chance to take Lord Tywin or the Kingslayer captive, why then a trade might very well be possible, but that is not the heart of it. So long as you have power enough that they must fear you, Ned and your sister should be safe. Cersei is wise enough to know that she may need them to make her peace, should the fighting go against her.† â€Å"What if the fighting doesn't go against her?† Robb asked. â€Å"What if it goes against us?† Catelyn took his hand. â€Å"Robb, I will not soften the truth for you. If you lose, there is no hope for any of us. They say there is naught but stone at the heart of Casterly Rock. Remember the fate of Rhaegar's children.† She saw the fear in his young eyes then, but there was a strength as well. â€Å"Then I will not lose,† he vowed. â€Å"Tell me what you know of the fighting in the riverlands,† she said. She had to learn if he was truly ready. â€Å"Less than a fortnight past, they fought a battle in the hills below the Golden Tooth,† Robb said. â€Å"Uncle Edmure had sent Lord Vance and Lord Piper to hold the pass, but the Kingslayer descended on them and put them to flight. Lord Vance was slain. The last word we had was that Lord Piper was falling back to join your brother and his other bannermen at Riverrun, with Jaime Lannister on his heels. That's not the worst of it, though. All the time they were battling in the pass, Lord Tywin was bringing a second Lannister army around from the south. It's said to be even larger than Jaime's host. â€Å"Father must have known that, because he sent out some men to oppose them, under the king's own banner. He gave the command to some southron lordling, Lord Erik or Derik or something like that, but Ser Raymun Darry rode with him, and the letter said there were other knights as well, and a force of Father's own guardsmen. Only it was a trap. Lord Derik had no sooner crossed the Red Fork than the Lannisters fell upon him, the king's banner be damned, and Gregor Clegane took them in the rear as they tried to pull back across the Mummer's Ford. This Lord Derik and a few others may have escaped, no one is certain, but Ser Raymun was killed, and most of our men from Winterfell. Lord Tywin has closed off the kingsroad, it's said, and now he's marching north toward Harrenhal, burning as he goes.† Grim and grimmer, thought Catelyn. It was worse than she'd imagined. â€Å"You mean to meet him here?† she asked. â€Å"If he comes so far, but no one thinks he will,† Robb said. â€Å"I've sent word to Howland Reed, Father's old friend at Greywater Watch. If the Lannisters come up the Neck, the crannogmen will bleed them every step of the way, but Galbart Glover says Lord Tywin is too smart for that, and Roose Bolton agrees. He'll stay close to the Trident, they believe, taking the castles of the river lords one by one, until Riverrun stands alone. We need to march south to meet him.† The very idea of it chilled Catelyn to the bone. What chance would a fifteen-year-old boy have against seasoned battle commanders like Jaime and Tywin Lannister? â€Å"Is that wise? You are strongly placed here. It's said that the old Kings in the North could stand at Moat Cailin and throw back hosts ten times the size of their own.† â€Å"Yes, but our food and supplies are running low, and this is not land we can live off easily. We've been waiting for Lord Manderly, but now that his sons have joined us, we need to march.† She was hearing the lords bannermen speaking with her son's voice, she realized. Over the years, she had hosted many of them at Winterfell, and been welcomed with Ned to their own hearths and tables. She knew what sorts of men they were, each one. She wondered if Robb did. And yet there was sense in what they said. This host her son had assembled was not a standing army such as the Free Cities were accustomed to maintain, nor a force of guardsmen paid in coin. Most of them were smallfolk: crofters, fieldhands, fishermen, sheepherders, the sons of innkeeps and traders and tanners, leavened with a smattering of sellswords and freeriders hungry for plunder. When their lords called, they came . . . but not forever. â€Å"Marching is all very well,† she said to her son, â€Å"but where, and to what purpose? What do you mean to do?† Robb hesitated. â€Å"The Greatjon thinks we should take the battle to Lord Tywin and surprise him,† he said, â€Å"but the Glovers and the Karstarks feel we'd be wiser to go around his army and join up with Uncle Ser Edmure against the Kingslayer.† He ran his fingers through his shaggy mane of auburn hair, looking unhappy. â€Å"Though by the time we reach Riverrun . . . I'm not certain . . . â€Å" â€Å"Be certain,† Catelyn told her son, â€Å"or go home and take up that wooden sword again. You cannot afford to seem indecisive in front of men like Roose Bolton and Rickard Karstark. Make no mistake, Robb—these are your bannermen, not your friends. You named yourself battle commander. Command.† Her son looked at her, startled, as if he could not credit what he was hearing. â€Å"As you say, Mother.† â€Å"I'll ask you again. What do you mean to do?† Robb drew a map across the table, a ragged piece of old leather covered with lines of faded paint. One end curled up from being rolled; he weighed it down with his dagger. â€Å"Both plans have virtues, but . . . look, if we try to swing around Lord Tywin's host, we take the risk of being caught between him and the Kingslayer, and if we attack him . . . by all reports, he has more men than I do, and a lot more armored horse. The Greatjon says that won't matter if we catch him with his breeches down, but it seems to me that a man who has fought as many battles as Tywin Lannister won't be so easily surprised.† â€Å"Good,† she said. She could hear echoes of Ned in his voice, as he sat there, puzzling over the map. â€Å"Tell me more.† â€Å"I'd leave a small force here to hold Moat Cailin, archers mostly, and march the rest down the causeway,† he said, â€Å"but once we're below the Neck, I'd split our host in two. The foot can continue down the kingsroad, while our horsemen cross the Green Fork at the Twins.† He pointed. â€Å"When Lord Tywin gets word that we've come south, he'll march north to engage our main host, leaving our riders free to hurry down the west bank to Riverrun.† Robb sat back, not quite daring to smile, but pleased with himself and hungry for her praise. Catelyn frowned down at the map. â€Å"You'd put a river between the two parts of your army.† â€Å"And between Jaime and Lord Tywin,† he said eagerly. The smile came at last. â€Å"There's no crossing on the Green Fork above the ruby ford, where Robert won his crown. Not until the Twins, all the way up here, and Lord Frey controls that bridge. He's your father's bannerman, isn't that so?† The Late Lord Frey, Catelyn thought. â€Å"He is,† she admitted, â€Å"but my father has never trusted him. Nor should you.† â€Å"I won't,† Robb promised. â€Å"What do you think?† She was impressed despite herself. He looks like a Tully, she thought, yet he's still his father's son, and Ned taught him well. â€Å"Which force would you command?† â€Å"The horse,† he answered at once. Again like his father; Ned would always take the more dangerous task himself. â€Å"And the other?† â€Å"The Greatjon is always saying that we should smash Lord Tywin. I thought I'd give him the honor.† It was his first misstep, but how to make him see it without wounding his fledgling confidence? â€Å"Your father once told me that the Greatjon was as fearless as any man he had ever known.† Robb grinned. â€Å"Grey Wind ate two of his fingers, and he laughed about it. So you agree, then?† â€Å"Your father is not fearless,† Catelyn pointed out. â€Å"He is brave, but that is very different.† Her son considered that for a moment. â€Å"The eastern host will be all that stands between Lord Tywin and Winterfell,† he said thoughtfully. â€Å"Well, them and whatever few bowmen I leave here at the Moat. So I don't want someone fearless, do I?† â€Å"No. You want cold cunning, I should think, not courage.† â€Å"Roose Bolton,† Robb said at once. â€Å"That man scares me.† â€Å"Then let us pray he will scare Tywin Lannister as well.† Robb nodded and rolled up the map. â€Å"I'll give the commands, and assemble an escort to take you home to Winterfell.† Catelyn had fought to keep herself strong, for Ned's sake and for this stubborn brave son of theirs. She had put despair and fear aside, as if they were garments she did not choose to wear . . . but now she saw that she had donned them after all. â€Å"I am not going to Winterfell,† she heard herself say, surprised at the sudden rush of tears that blurred her vision. â€Å"My father may be dying behind the walls of Riverrun. My brother is surrounded by foes. I must go to them.†

Ethnic Groups and Discrimination Essay

On May of 1607, the first English colony in the present-day United States was founded at Jamestown, Virginia (A Brief History of Civil Rights in the United States of America, 2007). After many years, a Dutch ship arrived at the port of Jamestown and brought about twenty African slaves to the English colonists. Thus, the so-called African slave trade began. The African slaves came from the savannahs of central and southern Africa. The Dutch often called them â€Å"humanlike† monkeys, barbarians, and uncivilized brutes. Thus, the Dutch preferred locking them in the sub cabins of their caravels (A Brief History of Civil Rights in the United States of America, 2007). They were irregularly provided with food. Most of the times, they were held in chains (because the Dutch were afraid that they might cause some trouble in the ship). When they were brought to Jamestown, their condition worsened. They were forced to work in flat farmlands at least 15 hours a day. Large plantations of cotton and other agricultural products were assigned to them by the English colonists without pay. Although they were provided with housing, it was in shambles. The houses were designed in the form of â€Å"barnyard† to accommodate as many slaves as possible (a form of segregation). Added to that, this type of housing was a means for the English colonists to â€Å"distinguish† themselves from these â€Å"lofty and barbaric† human beings. The food provided by the English colonists was never adequate to balance the energy the slaves consumed in farm work. Added to that, the children of African slaves were also forced to work in the plantations. Their work varied, from weaving cotton to harvesting agricultural products. The landlords, insensitive to the contributions of these African slaves to their estates, usually utilized the â€Å"whip† against the African slaves as a form of disciplinary measure. Thus, not only the African slaves provided a cheap and efficient source of agricultural and household labor, they were also the source of prejudice, discrimination (described above), racism, and â€Å"embarrassment† to the English colonists. For example, the English colonists did not regard the African slaves as a separate race. The English colonists regarded them as â€Å"subhuman, but a little higher than primates. Even after the Declaration of Independence, the descendants of these slaves were not better of. Usually, the American landlords regarded them as personal properties. They had no civil or political rights. At times, American colonists in the West used them as soldiers (unpaid) in its wars with Indian tribes. Thus, it can be said that the history of African-Americans was a history of discrimination, oppression, and prejudice. They were the target as well as the source of racial cynicism of white Americans, British, and almost all Americans of European descent. The stigma attached to them by these cultural groups remained until (as one may notice) the present time. The labor market in the United States at the close of the 19th century was comprised of poor white farmers and African slaves-descent laborers (using the term Black is a form of discrimination in this case) (Bohmer, 2007). In 1876, an alliance between African slaves-descent laborers and poor whites was defeated by Southern landlords. The alliance was formed out of the perceived oppression of their class by the ruling Southern landlords. For example, their pay was inadequate to support their families. Nonetheless, their working conditions under these Southern planters were really â€Å"bad† in terms of long-working hours and high rents. Their defeat was magnified y the 1896 Supreme Court ruling that segregation was constitutional. Although their labor produced much of the wealth of the Southern planters, they were never given safety nets (such as social security) in the procurement of their labor in the market. In contradiction to the conception that African-Americans are never interested in environmental issues, here are some African-Americans who contributed much in protecting the environment. George Washington Carver can be regarded as one of America’s finest agricultural researchers. He was able to develop throughout his lifetime over 325 new products from peanuts and over 100 products from sweet potatoes. He often told his students that nature was his best teacher (A Selection of African-American Environmental Heroes, 2007). Vernon Jones is another African-American who led the struggle to preserve government-owned lands in a county in Georgia. In March 2000, he was able to pass a 125 million dollars bond referendum to acquire public lands for the construction of parks (A Selection of African-American Environmental Heroes, 2007). This is an indication that even if African-Americans are still discriminated, they would never be indifferent to issues that can affect the lives of people outside his ethnic group. Affirmative action can be defined as a set of state policies and objectives created to help eliminate past and present discrimination based on race, color, ethnicity, religion, and sex. The United States government under the terms of different presidents implemented a series of affirmative actions in order to eliminate forms of discrimination in the United States. For example, President Truman issued an order to the Bureau of Employment Security to implement nondiscriminatory labor policies (Sykes, 1995). Today, the Equal Employment Opportunities Act was passed to put an end to â€Å"discrimination† in the workplace, by giving minority groups opportunities to assert their employment status (Sykes, 1995). These series of affirmative action was the result of struggle of minority groups, especially African-Americans, to assert their rights as citizens of the United States. In the present, however, discrimination in the workplace against minority groups (e. . African-Americans) is never totally eradicated. Redlining, or more particularly service redlining, is the custom of refusing to provide goods and services to people of low-income and minority groups (Fuller, 1998). In the United States, African Americans, Latinos, and other minority groups are experiencing this form of segregation. Some â€Å"white† establishments typically create â€Å"excuses† for the purpose of not allowing minority groups (especially African-Americans) to procure goods and services. This was the most controversial issue in the 1950’s. There were different types of services: one for whites, and one for African-Americans. Although this system was abolished, many â€Å"white† retail stores in the United States still find â€Å"excuses† of not providing goods and services for minority groups. African-Americans today face what sociologists call double jeopardy. Because African-Americans are discriminated, they have difficulty of finding good jobs. It is estimated that a majority of African-Americans in the United States today are in the poverty threshold. They comprised also the majority in service sectors jobs. Their poverty reinforces their minority status. Thus, the so-called â€Å"ladder of discrimination† as what sociologists call is also reinforced. African-Americans have the difficulty of upgrading their status by economic means. Thus, white Americans always associate African-Americans with poverty. The institutionalization of discrimination was the most noted issue in African-American history. Before the handing down of the Brown v. Board of Education of Topeka (which abolished segregation in public schools) in May 1954, all public schools in the United States were segregated. African-Americans were provided separate public schools, usually close to their communities. Added to that, the formulation of educational curriculum of some states was also segregated. This was in line with the â€Å"early† belief of white Americans that higher forms of education were only a matter for white Americans. Segregation could also be noted in the construction of residential areas. Reverse discrimination can be defined as the negative effect of an affirmative action to some members of the dominant ethnic group which is seen as tantamount to another form of discrimination (Pincus, 2002:1). Often some white Americans complained that they were rejected in some jobs because of preferential treatment for African-Americans. They call it â€Å"reverse discrimination. † This is though not really a form of discrimination since it does not â€Å"question† the nature of the ethnic group to which one belongs. In the case of African-Americans, the opening of new opportunities is a means to upgrade their economic status. It cannot be a form of discrimination. Glass ceiling can be defined as the barriers or blocks that confront minority groups in reaching the upper ladder of corporate America (The Glass Ceiling for African, Hispanic (Latino), and Asian Americans, 2004). African-Americans today have little difficulty of reaching the upper ladder of society (noted personalities like Oprah, Morgan Freeman, and Janet Jackson serve our examples) although not as easy as that of white Americans. Personally, I identify myself to the cultural group I belong, although I recognize the commonalities between African-American and white cultures (especially those which relate to equality and freedom of the individual).